Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules.
This article does not apply to infringements of the provisions of Article 290c.
Home | French Legislation Articles | French General Tax Code | Book II: Tax collection | Chapter II: Penalties | Section II: Special provisions | C: Indirect taxes | 5: Competence of customs officers | Article 1825 G of the French General Tax Code
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules.
This article does not apply to infringements of the provisions of Article 290c.
Les agents des douanes sont compétents pour rechercher, constater et poursuivre les infractions en matière de contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.
Le présent article ne s’applique pas aux infractions aux dispositions de l’article 290 quater.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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